CLA-2 RR:CR:TE 964234 jsj
Ms. Kathy M. Belas
James G. Wiley Co.
P.O. Box 90008
Los Angeles, California
90009-0008
Re: Classification of “lunch tote”; Subheading 4202.19.0000, HTSUSA.
Dear Ms. Belas:
The purpose of this correspondence is to respond to your request of May 10, 2000, directed to the New York office of the U.S. Customs Service. The correspondence in issue requested, on the behalf of your client Dorothy Thorpe / Christmas Corner, a binding classification ruling of the item described as a “lunch tote.”
A sample was provided along with a card identifying the item as a “lunch tote,” style 10370. The card additionally indicated that the merchandise is a product of China. The sample will be returned in accordance with your request.
This ruling letter is being issued subsequent to a review of your correspondence of May 10, 2000, and a telephone conference conducted with a member of my staff on September 1, 2000.
FACTS
The article submitted for consideration has the shape of a traditional school lunch box and measures seven and one-half (7 1/2) inches in length, three and one-eighth (3 1/8) inches in width and has a height of five and one-eighth (5 1/8) inches. It is composed of metal believed by the Customs Service to be sheet steel that may or may not be tin-plated. The request you submitted suggests that the item is made of tin. No laboratory analysis has been performed to determine its precise composition.
The “lunch tote” has a plastic handle on top that swivels side to side. One side of the item opens and may be secured closed by a latch on the top. Attachments for a shoulder strap are located on the narrow or width sides, one and one-half (1 1/2) inches from the top. No shoulder straps accompanied the sample. It is not insulated and does not have an accompanying container or interior attachment designed to facilitate the transportation and storage of liquids.
ISSUE
What is the classification, pursuant to the Harmonized Tariff Schedule of the United States Annotated, of the above-described multiple-use, metal-sided, hinged container possessing a handle and identified as a “lunch tote” ?
LAW AND ANALYSIS
The classification of imported merchandise pursuant to the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification decisions are to be “determined according to the terms of the headings and any relative section or chapter notes.” The subsequent General Rules of Interpretation are to be consulted only if an analysis of the headings, section and chapter notes, in accordance with the dictates of GRI 1, proves inadequate to classify the merchandise.
The principal HTSUSA headings considered by the Customs Service in rendering this Ruling Letter are: (1) Heading 4202, HTSUSA; and (2) Heading 7326, HTSUSA. Heading 4202 of Chapter 42, Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other than Silkworm Gut), provides:
4202 Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials or with paper.
Heading 7326 of Chapter 73, Articles of Iron or Steel, provides:
7326 Other articles of iron or steel.
Heading 4202, HTSUSA, provides for the classification of two primary groups of merchandise: “[t]runks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers” and “traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials or with paper.” The two groups of items enumerated in heading 4202, HTSUSA, are separated by a semicolon.
The significance of the semicolon in separating the two parts of heading 4202, HTSUSA, is explained in the Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System. The Explanatory Notes constitute the official interpretation of the Harmonized System at the international level. The EN, although neither legally binding or dispositive of classification issues, do provide commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
The EN to heading 4202, HTSUSA, provides that the “articles covered by the first part of the heading may be of any material.” Explanatory Note 42.02. The first part of heading 4202, HTSUSA, is that part of the heading that precedes the semicolon. The EN continues by explaining that the articles enumerated in “the second part of the heading must, however, be only of the materials specified therein.” Explanatory Note 42.02.
The container in issue, a multiple-use, metal-sided, hinged box with a handle, referred to as a “lunch tote,” is ejusdem generis or “of the same kind” of containers enumerated in the first part of heading 4202, HTSUSA. See Sports Graphics, Inc. v. United States, 24 F.3d 1390, 1392 (Fed. Cir. 1994) (discussing the statutory construction concept of ejusdem generis). The containers in the first part of heading 4202, HTSUSA, “[t]runks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers” are designed to organize, store, protect and carry various items during travel. See Totes, Inc. v. United States, 69 F. 3d 495 (Fed. Cir. 1995), HQ 953663. Since the “lunch tote” is similar to the containers enumerated eo nomine in the first part of heading 4202, HTSUSA, the material of which it is composed is not of consequence.
The Customs Service, prior to concluding its legal analysis of the instant merchandise, reviewed the decision of SGI , Inc. v. United States, 122 F.3d 1468 (Fed. Cir. 1997). The Court in SGI was called on to address the classification of portable soft-sided vinyl coolers possessing insulative properties similar to both hard and other soft-sided coolers having a one-half inch thick closed cell polyethylene foam insulation used solely for the preservation and storage of food or beverages. The merchandise under classification in this ruling letter is a metal-sided, hinged box with a handle, that has multiple uses, one of which happens to be as a lunch box. It is the conclusion of the Customs Service, subsequent to considering the multiple uses of the item in issue, that the decision of the court in SGI does not have precedental weight with regards to multiple use, metal-sided, hinged boxes possessing handles.
The “lunch tote” submitted for classification is similar in shape and utility to a traditional lunch box, although smaller. The Customs Service has previously addressed the classification of multiple-use, metal-sided, hinged containers or lunch boxes with handles and has consistently ruled, as stated above, that they are, for classification purposes, similar to the items in the initial part of heading 4202, HTSUSA, trunks, suitcases, vanity cases, attache cases, briefcases and school satchels. See HQ 961707 (Mar. 19, 1999); HQ 953663 (May 21, 1993); HQ 953044 (April 19, 1993); and HQ 952702 (April 9, 1993).
The principle distinction between the article in issue, the “lunch tote,” and the lunch boxes addressed in prior ruling letters, as previously stated, is size. The “lunch tote” is smaller, although on further examination not significantly smaller.
It is the size of the “lunch tote” that prompted a review of heading 7326, HTSUSA, and particularly subheading 7326.90.3500, HTSUSA. It should be recalled that the precise composition of the “lunch tote” has not been established. Prior to classifying the “lunch tote” in heading 7326, HTSUSA, as an article of iron or steel, the Customs Service would have undertaken a laboratory analysis.
The application of GRI 1 dictates that classification decisions begin with an examination of the headings. It is the conclusion of the Customs Service that heading 4202, HTSUSA, more specifically describes the “lunch tote” than heading 7326, HTSUSA. A review of subheading 7326.90.3500, HTSUSA, is, however, being undertaken to specifically address the classification suggested by the importer and customs broker.
Subheading 7326.90.3500, HTSUSA, provides:
Other articles of iron or steel:
Other:
Other:
Containers of a kind normally carried on the person, in the pocket or in the handbag.
A review of ruling letters classifying merchandise in subheading 7326.90.3500, HTSUSA, as containers of iron or steel, normally carried on the person, in the pocket or in the handbag, revealed articles that were smaller in size than the “lunch tote” and articles whose utility was more limited or narrow. The research revealed: (1) A compact disc carrying case that measured six (6) inches by six and one-half (6 1/2) inches and was designed to carry eight compact discs, See NY E82060 (June 1, 1999); (2) Two pencil cases that measured eight (8) inches in length, three (3) inches in width and one (1) inch in height, and eight (8) inches in length and two (2) inches in width, respectively, See NY A80439 (Feb. 26, 1996) and NY E81700 (July 19, 1999); (3) A hip flask designed to hold four liquid ounces, See NY D80042 (July 22, 1998); and (4) A pill-box shaped tin that measured one and one-half (1 1/2) inches in diameter and three-fourths (3/4) of an inch in depth, See NY C88472 (June 24, 1998).
Chapter 74 of the HTSUSA, Cooper and Articles Thereof, and in particular subheading 7419.99.1500, HTSUSA, were also reviewed because subheading 7419.99.1500, HTSUSA, like subheading 7326.90.3500, HTSUSA, also addresses “containers of a kind normally carried on the person, in the pocket or in the handbag.” This examination was undertaken to thoroughly review rulings that might prove beneficial in understanding the phrase “containers of a kind normally carried on the person,” although neither the Customs Service nor the importer suggest that the “lunch tote” is composed of copper.
The ruling letters addressing Chapter 74 containers of a kind normally carried on the person revealed: (1) A business card holder that measured two (2) inches by four (4) inches, See NY C81773 (Nov. 17, 1997); (2) A toothpick holder that measured three and one-half (3 1/2) inches in length and one-half (1/2) inch in diameter, See NY F 8382 (Mar. 24, 2000); and (3) A pillbox for which dimensions were not provided. See NY D86338 (Jan. 7, 1999).
The conclusion reached by the Customs Service is that the “lunch tote” is more analogous in size and utility to the eo nomine articles of heading 4202, HTSUSA, than to other articles of iron or steel of residual heading 7326, HTSUSA. The “lunch tote,” although smaller than a traditional lunch box, still functions as a convenient method of transporting food and beverages in addition to having the capability of transporting other personal effects.
A New York Ruling Letter that requires distinction is NY A80887 (Mar. 13, 1996) in which a “lunch box handbag” was classified in subheading 7326.90.3500, HTSUSA, as an article of steel, tinplated, normally carried on the person. The physical dimensions of the “lunch box handbag,” as set forth in the ruling letter, are similar to those of a traditional lunch box. The ruling letter additionally stated that the item was designed to resemble a lunch box.
A review of Customs Service records established that the article in issue in NY A80887 was not a lunch box but was, rather, a handbag or purse. The item was marketed as a handbag. The style of painting, the decorative and color-coordinated shoulder strap and fancy metal latches were all indicative of a handbag.
HOLDING
The multiple-use, metal-sided, hinged container with a handle, identified as a “lunch tote,” is classified in subheading 4202.19.0000, HTSUSA.
The General Column One Rate of Duty is twenty (20) percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division